Exercise 2 Sumbul Aa Manufacturing: Information: Amount Sold Unit A 8,000 Regular Selling price $ 39.95 Total Costs Materials $ 36,000 Labor $ 48,000 Factory Overhead $ 24,000 Units identified as inferior or second quality: 100 products Units expected selling price: $9.95 each one Actions to take: 1. Prepare the Journal Entries to charge production costs. 2. Prepare the Journal Entries to charge all departments. 3. Prepare the Journal Entries to charge specific job because is a special order. 4. Calculate the unit cost.